Nagaichuk V. Management of quality of earnings at distillery enterprises

The thesis is devoted to the elaboration of theoretical and methodological ideas and practical recommendations on management of quality of earnings at enterprises of distillery industry. On the basis of research into the scientific works of native and foreign scientists, the content definition of the concept “quality of earnings” has been improved. The classification of quality of earnings of the enterprise is created, the methodological guidelines for their evaluation by elaborating a system of original indices and criteria are developed. The author analyzes the current state of the distillery industry, studies the peculiarities of its development and dissects the financial and economic activity of enterprises of the distillery industry in Vinnitsa region. The estimation of quality of earnings according to coefficients of quality of earnings and the quality of their main components is analysed. The impact of quality of earnings on the efficiency of their functioning has been scrutinised. The composition concept of management system of quality of earnings at the enterprise is developed. An integration approach to the formation of anti-crisis management system at the enterprise based on the profit quality management is proposed.